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Article 1681 quinquies of the French General Tax Code

1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119 bis and the deductions assessed and recovered in accordance with the same rules shall be paid by direct transfer to the Treasury account opened with the Banque de France when their amount exceeds €1,500. This…

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Article 1681 sexies of the French General Tax Code

1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer’s option, by direct transfer to the Treasury account held at the Banque de France or by direct debit at the initiative of the tax authorities from an account referred to in article 1680 A. 2. When their amount exceeds €300, income tax, council…

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